alleryStart learning →Appendix A to Ind AS 10 deals with the distribution of
ABonus shares to owners
BNon-cash assets to owners
CTreasury shares to staff
DStock dividends to owners
Answer & Solution
Correct answer: B. Non-cash assets to owners
Appendix A covers non-reciprocal distributions of non-cash assets to owners acting as owners.
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Related questions
Appendix A applies only where all owners of the same class of equity areA non-cash dividend liability is recognised once the dividend isOn settling a non-cash dividend, the difference between asset and payable goes toWith a cash or non-cash choice, the dividend payable weighs fair value andA liability to pay a non-cash dividend is measured at theInd AS 10 says 'approval for issue' where IAS 10 saysThe Ind AS 10 loan-waiver rule differs from IAS 10 because of changes made inMajor ordinary share transactions after year-end are